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Art. 91.
- (1)
- The termination of the dealer's registration shall be effected under the general deregistration terms and conditions laid down in this Law, unless another instrument provides otherwise.
- (2)
- Upon termination of his registration, the dealer shall pay tax for the available goods under this Chapter. The amount of the tax shall be determined on the basis of the average margin of the dealer for not more than the last 12 months prior to the deregistration date.
- (3)
- The terms and conditions for determining the average margin and the tax due under par. 2 shall be established with the Regulations on the enforcement of this Law.
- (4)
- Upon termination of his registration, the dealer shall pay tax for the available assets. For which he has used tax credit, under the general terms and conditions laid down in this Law.
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